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NEW QUESTION: 1
Starr, a self-employed individual, purchased a piece of equipment for use in Starr's business. The costs associated with the acquisition of the equipment were:
What is the depreciable basis of the equipment?
A. $59,125
B. $58,400
C. $59,425
D. $55,000
Answer: C
Explanation:
Explanation
Choice "d" is correct. The rules for depreciable basis in tax are generally the same as the GAAP rules for capitalizing an asset. The depreciable basis is the cost associated with the purchase of the asset and with getting the asset ready for its intended use. Further improvements are also capitalized, and the basis is reduced for any accumulated depreciation. In this case, the cost of obtaining the equipment and getting the equipment ready for its intended use includes all the items shown above, as follows:
Choice "a" is incorrect. The costs of delivery charges, installation, and sales tax are all part of the cost of obtaining the asset and getting the asset ready for its intended use. All of these charges are included in the depreciable basis of the equipment.
Choice "b" is incorrect. The costs of delivery charges and installation are both part of the cost of obtaining the asset and getting the asset ready for its intended use. These charges are included in the depreciable basis of the equipment.
Choice "c" is incorrect. The cost of installation is part of the cost getting the asset ready for its intended use. This charge is included in the depreciable basis of the equipment.
NEW QUESTION: 2
Event Gridを使用して他のサービスと接続するアプリを作成しています。アプリのイベントデータは、コンプライアンスをチェックするサーバーレス機能に送信されます。この機能はあなたの会社によって維持されています。
あなたはあなたのリソースの範囲で新しいイベント購読を書きます。イベントは3特定期間後に無効化されなければなりません。セキュリティを確保するためにEvent Gridを設定する必要があります。
あなたは何を実装すべきですか?回答するには、[回答エリア]で適切なオプションを選択します。
注:それぞれ正しい選択は1ポイントの価値があります。
Answer:
Explanation:
Explanation
Box 1: SAS tokens
Custom topics use either Shared Access Signature (SAS) or key authentication. Microsoft recommends SAS,
but key authentication provides simple programming, and is compatible with many existing webhook
publishers.
In this case we need the expiration time provided by SAS tokens.
Box 2: ValidationCode handshake
Event Grid supports two ways of validating the subscription: ValidationCode handshake (programmatic) and
ValidationURL handshake (manual).
If you control the source code for your endpoint, this method is recommended.
NEW QUESTION: 3
Identify the correct set of required dimensions for Planning.
A. Version
B. Scenario
C. Years and Periods combined into one dimension
D. Account
E. Entity
F. Minimum one user-defined dimension
Answer: A,B,C,D,E
Explanation:
The required dimensions for a Hyperion Planning Application.
Required Dimensions:
Period
Year
Scenario
Version Entity Account
Other Dimensions: Alias Smart Lists
Multicurrency applications require two additional dimensions: Currency HSP_Rates
Note: Period and Year You specify a time period and year for each value. Base time periods, such as months, are automatically rolled up to summary time periods, such as quarters and total year. As administrators, you specify base time periods and distribution of weeks in the Period dimension when you create application views. You use the year dimension to add years to the calendar.
Scenario and Version The Scenario and Version dimensions represent the broadest categories of data in your application. Scenario describes the type of data that a plan includes, such as budget, actual, or forecast, as well as the time span that the plan covers.
Version allows for flexibility and iterative planning cycles. For example, your application could have two versions, Working and Final, for each scenario. You can also use versions to model possible outcomes based on different assumptions about interest rates, growth rates, and so on. For example, your application an have a Best Case and Worst Case version for each scenario.
Entity The Entity dimension represents the flow of Planning information through your organization. You can establish an entity for each group or responsibility center that submits a budget plan. These units could be geographic regions, departments, or divisions, depending on your requirements.
Account The Account dimension specifies the data to be collected from budget planners. You can establish accounts for all budgeted items to the necessary level of detail. Examples of accounts are Rent Expense and Cash on Hand.
Currency You can plan in one or more currencies. The Currency dimension identifies the currency in which values are displayed. In the Currency dimension, you set up the following categories:
*Which currencies are used by applications and reporting
*How currencies are displayed in reports and data forms
*How currencies are translated into other currencies
*When currency conversion occurs
HSP_Rates This dimension contains a member to store exchange rate values for each currency. It also contains a member for input values and currency overrides.
Alias and Smart Lists In addition to the required Planning dimensions, you must set up an Alias dimension if you want to assign aliases to dimensions such as Account or Entity. If you want to use Smart Lists in your application, you must set up a Smart List dimension.
Reference: Required Dimensions for a Hyperion Planning Application
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